IRS to hold hearing on Obergefell proposed regs

The IRS will be holding a hearing on recent proposed regulations relating to the ruling in Obergefell v. Hodges and Windsor v. U.S., as well as a revenue ruling that defines the terms in the IRC describing the martial status of taxpayers. The hearing will be held on Wednesday, January 27 at 10:00am, and will be held in the Chief Counsel NYU conference room 2615, IRS Building, 111 Constitution Ave, NW, Washington, DC 20224.

The proposed regulations were issued on October 23, 2015, and if finalized, they will expand the terms related to marital status. The IRS has determined that marriages of couples of the same sex should be treated the same as marriages of couples of the opposite sex. Therefore, under the proposed regulations, terms indicating sex, such as “husband,” “wife,” and “husband and wife” would be interpreted in a neutral way to include same-sex spouses as well as opposite-sex spouses.